CA Sandeep Kanoi
01.10.2015- 12.20 PM- CBDT finally extended due date all over India to 31.10.2015 – Click to Read
01.10.2015- 11.50- It seems CBDT has extended due date all over India to 31.10.2015. Pleas Read- Extension of Due Date to 31.10.2015 all over India?
01.10.2015 -9.15 AM Read Our article titled- Extension of due Date to 31.10.2015- Who can take benefit and FAQs
30.09.2015- 08.15 PM- Check Copy of Orissa High Court Judgment in the case of Jagdish Prasad Mittal Vs. Union of India. Click here to View Judgment Copy
30.09.2015 6.45 PM Bombay High Court Instructed CBDT to extend due date to 31.10.2015- Click here to View Judgment Copy
30.09.2015- 4.30 PM CBDT rejects KSCAA representation which Karnataka HC instructed to Consider
30.09.2015- 4.20 PM Download Order of Karnataka High Court (Dharwad Bench) in the case of Chandramappa Ramanna Dhavalagi Vs Union of India, WP 110253/2015- Click Here
30.09.2015- 3.30 PM CBDT Extends date for Punjab, Haryana, Gujarat and for Union Territory of Chandigarh. – CBDT extends date only in Punjab, Haryana, UT of Chandigarh and Gujarat
30.09.2015- 1.30 PM Copy of Gujarat High Court Order Available for Download. We will upload analysis also soon. Detailed Status of Writ filed in Gujarat High Court
30.09.2015- 12.15 PM Orissa High Court has also followed the Judgments of Gujarat and Punjab & Haryana High Court and instructed CBDT to extend due date to 31.10.2015.
30.09.2015-8 AM- As per news with us CBDT is expected to issue a Press Release /Order today Clarifying their stand on instruction of Hon’ble Punjab and Gujarat High Court. Further we have not received any official or non official confirmation from any reliable source regarding filing of Appeal by CBDT in supreme court against the High Court Orders.
We would also like to inform you that as per information with CBDT has also not yet acted on instruction of Karnataka High court Judgment in which Hon’ble high court has asked it Consider ICAI representation and decide accordingly.
In this article we have summarised the status of Writ Petition filed against non extension of Due date of Tax Audit and Income Tax Return (ITR) filing for cases covered under Tax Audit Provisions, filed in various High Courts All over India. Till Date as per our information Writs been filed in Gujarat, Delhi, Jodhpur, Karnataka, Orrisa, Mumbai, Calcutta, Madras, Andhra Pradesh & Telangana and in Punjab & Haryana High Court.
Detailed Status of various writs filed in High Courts is as under-
| S.
No. |
Case Details | High Court | Latest Status | Link for Detailed Status |
| 1. | All Gujarat Federation of Tax Consultants vs. CBDT, Special Civil Application No. 15075 Of 2015, Dated-15.09.2015 | Gujarat High Court | Directed CBDT to Extend due date to 31.10.2015+ Order Copy Available. |
Detailed Status of Writ filed in Gujarat High Court
|
| 2. | Karnataka State Chartered Accountant Society (KSCAA) & Ors vs Union of India & Ors, Writ Petition (WP) 41109/2015, 41110/2015 | Karnataka High Court | Karnataka high court directed CBDT to consider representation of KSCAA | Detailed update of Writ filed in Karnataka High Court |
| 3. | Chandramappa Ramanna Dhavalagi Vs Union of India, WP 110253/2015 | Karnataka High Court (Dharwad Bench) | 29.09.2015- HC disposes petition and directs CBDT to consider representation submitted by ICAI for extension of due date. | Detailed update of Writ filed in Karnataka High Court + Order Copy dated 29.09.2015 |
| 4. | Vishal Garg & Ors. Vs. Union of India & Anr., CWP- 19770 -2015, Dated- 15.09.2015 | Punjab & Haryana High Court | Directed CBDT to Extend due date to 31st October 2015+ Order Copy | Detailed update of Writ filed in Punjab & Haryana High Court
|
| 5. | The Chamber of Tax Consultants Vs. Union of India & Ors., WP 2764/2015, Filed on 22.09.2015 | Bombay High Court | Detailed Status of Writ filed in Bombay High Court + Order Copy | |
| 6. | Devendra Kumar Somani & Ors Vs. Union of India, Civil Writ No. 10974 of 2015, Dated-21.09.2015 | Rajasthan High Court, Jaipur | 29.09.2015- Case dismissed following the judgment of division bench of the same High Court |
Detailed Status of Writ filed in Rajasthan High Court at Jodhpur by Devnedra Somani |
| 7. | Jagdish Prasad Mittal Vs. Union of India, Writ Petition No. WP(C)-17178/2015, Date- 21/09/2015
|
Orissa High Court | 30.09.2015- Instructed CBDT to extend due date to 31.10.2015. | Detailed update of Writ filed in Orrisa High Court + Copy of Order
|
| 8. | V. Nagendra Prasad, Hyd & Another Vs Secretary, Ministry Of Finance, New Delhi & 2 Others, WP 30289/2015, Date of Filing 15.09.2015 | Hyderabad High Court | 28.09.2015- Adjourned to 05.10.2015
|
Detailed update of Writ filed in Hyderabad High Court |
| 9. | Rajasthan Tax Consultants Association & Anr Vs. Union Of India & Anr, CIVIL WRIT NO. 11037 of 2015 , Dated -22.09.2015 | Rajasthan High Court, Jodhpur | Writ dismissed. | Detailed Status of Writ filed in Rajasthan HC by RTCA |
| 10. | V. K. Tulsyan & Co. Vs UOI, WP No.1187 of 2015, Date of Filing- 24.09.2015 | Calcutta High Court | Hearing has not taken place, case adjourned to 01.10.2015 | Detailed update of Writ filed in Calcutta High Court |
| 11. | Avinash Gupta V/s Union of India and Ors ,W.P.(C) 9032/2015 | Delhi High Court | On 21.09.2015 High Court heard the writ and issued Instruction to CBDT for timely release of Return Forms. Case Heard and dismissed | Detailed Status of Writ filed in Delhi High Court
Analysis of Judgment –Landmark Judgment by Delhi HC- ITR/TAR Due Date- No Extension but direction to issue ITR forms on time |
| 12. | Avinash Gupta and Ors V/s Union of India and Ors, WP(C.) of 8771 of 2015 | Delhi High Court | Dismissed by High Court as in opinion of High Court writ should have been filed as PIL. Case Heard. | Detailed update of Writ filed in Delhi High Court
|
Some Other Relevant Events
| 28.09.2015 | |
| 27.09.2015 | |
| 22.09.2015 | ICAI Meeting with FM: No Concrete Decision on TAR/ITR Date |
| 14.09.2015 | ICAI requests FM to extend Due date of ITR & Tax Audit Report |
| 09.09.2015 | CBDT issued a press release and informed that there will be No extension of Tax Audit Due date for AY 2015-16. |
| 10.07.2015 | ICAI requests CBDT for extension of due date of Income Tax Return Filing for A.Y. 2015-16 |
Some Relevant Articles written by Our Eminent Authors:-
| Demand for extension of Tax Audit Due Date: A Practical Permanent Solution – CA Satish Sarda |
| Poem on delayed ITRs and Non extension of TAR due date – CA Dilip Khetan |
| Non Extension of Date of Tax Audits & Company Audits – Adamant Views of FM & CBDT – CA Rekha Dhamankar |
| TAR Due Date- Request to FM to take note of CBDT wrong doing – CA Amresh Vashisht |
| Why Extension Is Required For Tax Audit Report – CA Sudhir Halakhandi |
(Above news is compiled by CA Sandeep Kanoi based on information from various sources. We will keep updating this space with further updates on daily basis. )
Author Bio
Cruel Board of Direct Taxes
All CAs in India should go on 2-day strike on September 29 and 30. You may lose some audits next year to other professionals, but atleast you will not lose your self respect.
sou saal qeedar ki zindagi say i din sher ki zindagi kafi hai
all ca’s and tax practitioners advised not to vote for BJP in future elections.
Courts can give very fast judgments at 3.30 am for terrorist an for Tax Professionals only tarikh pe tarikh. What a cruel joke.
Please extent date
CBDT Has to extend the due date as the work scheduled to complete for 31st July has got extended till 07th Sep, due to the fault of the CBDT. Even the Honorable Judicial entities are also delaying the issues by adjoining the hearing. One can take the example of our senior CA who have expired due to heart attack for Pressure recently. By keeping the Professional under tremendous pressure who are going to gain, by not extending the due date
jately ji tax to bharana hai par report banane ke liye to date badhao
When a committee formed which will be headed by a retired judge or any constitional body to investigate any scam. And they continously seeks extension to submit report than why a judge while sitting on the judgment chair forget the same in case of chartered accountants. It looking some mischievous on the part of judiciary and government for this adamat with the respective chartered accountants who will submit the report on the financial matter of the taxpayer to help the revenue ministry.
There is too much power cut in karnataka. Atleast for this reason extension needs to be made.
The simple issue. The Government need funds for running the government. The government may concentrate on collection of revenue by way of income tax, interest on tax before due date fixed. The amount payable after due date can be attracted by penal interest which become additional revenue to the Government. But filing of return is a paper work and why Government is concentrating on date of filing. The Accountants, Auditor and business people are having their family and can not be tortured on filing the return.
when a battalion of people in Government machinery takes much time in preparing new ITR forms for the AY 2015-16, and enjoyed the previalge of taking much time. Can’t they understand the difficulties of tax payers.
In this matter the tax payers become slaves to the Government. A relief is required on paper work.
If The Assessing Officers can not complete Assessment Cases within the due dates and every year get their time barring extended, why Assesses are not getting the extension on very genuine grounds.
For individuals nobody requested for extension.But after representation from many authorities why government & high courts still refusing to extend the time limit for tax audit ? we are all working with so much pressure & stress for the past 20 days.If we got some extension we can able to work leisurly. Expecting some solution we approached high courts but they also helpless to us. Simply by adjoring upto 30th September 2015 they will dismiss the case. We made all representations,facts,practical issues clearly to the court. Still what they required to give a decision ? R U going to give decision to hang anybody ?
Pls look into merit aspects & extend the due date asap
HIGH COURT — LAGTA HAI JUDGE SAHAB BHI DAR RAHE HAI CBDT/FM KE KHILAF FAISLA DENE MAI, KAHI KHUD JUDGE SAHAB KI YA UNKE RELATIVE KI PROPERTY KA HISAB NA LAGA LE CBDT. ESLIYE DATE DE RAHE HAI CBDT KO KHUD HE DATE EXTEND KAR DE….SAAP BHI MAR JAYEGA AUR LATHI BHI NAHI TUTEGI…………
All respected colleagues have given their best possible reason as why the date should be extended. in addition to that i am trying to giving few more grounds like Process of Digital signature which is important for the returns is becoming more typical and online DSC issues are getting more time. websites for the DSC are not running properly along with the DSC issue another ground should be Principals of Natural Justice one should be given proper time to provide their brief before the department. IF govt is providing the returns so late and are expecting the comply with there returns on time is against the Natural Justice.
Hoping for the best form Honorable High Courts. Thank You.
CBDT was supposed to issue notification by 4.30 pm to day as per the directives of the
Karnataka HC .Now suddenly date is changed to 4.30 pm of 29th September. What is this mischief.
Appeal to All – Direct give message to PM – Modi on his face book and twitter account .
This will work when your PM is tech savy. lest try this rather than approaching finance ministry or CBDT.
We have been JOKE in front of CBDT & High Court.
department have extended the date of normal assessee whow are not liable to audit up to sept 7. All C A were working on those assessee and were filling the returns. C A has to give time and special attention to those assessee who are under Audit and in such a short time they cannot cope up with such a huge work of Audit seeing all aspect of Tax/Books of Accounts/ Provisions /TDS and so on. They must get time so Department of Income Tax/ CBDT/FM should extend the date. On the Other Hand So many Writ have been filled already. Court is not giving the judgement in time. Those who have filled the writ, certainly are not mad. Everybody should think over it.
CBDT is worst than terrorist. This is a unique case of tax terrorism. Only because of this type of buraucrats India is not progerssing well. People are shying away from taxes is only because of this. This is one illustration of high handedness of Tax department. If this kind of attitude will not change, citizens will boycott paying tax
CBDT has not been able to understand the nerve of nation, all practicing tax consultant are facing problem of lack of time in filing tax audits, CBDT and Ministry needs to understand the practical problems. Tax practitioner and ICAI should boycott this approach of CBDT and Ministry and tell all members not to upload any return like person doing chakka jam and stop train all that…. this government hear only when you start boycotting them , recent example is Hardik Patel in their so called developed state Gujarat, ultimately they given them special package.
My appeal to all Practitioner – Stop filing all ITR and TAR and come have silent road shows all over, then ministry will wake and tell us what you want.
Thanks
All these writs and approach of judiciary for not awarding immediate interim relief to petitioners is very clear case of Finance ministries direct influence over the judiciary. The courts and CBDT are seems walking hand in hand and making fun of petitioners by playing delay tactics, which normally we, the professionals play sometimes. Where is the justice ?, its just mockery of justice ?. more than 10 writs filled since 15th sept.but no interim relief, just adjourning the dates.Delhi HC dismissed writ but says CBDT should ensure issuing forms with beginning of year (While court accepts the plea that delaying forms causes problems then why not given justice to petitioners prayer ).Today few writs decided but verdict will b delivered tomorrow (CBDT influence ?). This is very clear that date will be extended atleast for 15 days but it will be declared very late in v hours. While the court are set up hear and justice among all the sections of society , why not hearing the professionals ? why this injustice ? I request the professional petitioners ,even if the date gets extended tomorrow they should move to supreme court against the HC’s injust orders, so that the respect and value of this noble tax profession should be maintained.
ye joke nahi sach he des me jo log gunegar he use time milta he aur jo des ki arthi pragati me partner he use haaaa me ne ek bar office se kaha sir muje 1 month ka time do preparation ke li a sir ne kaha kasab ko time milsakta he to tum to india ho
DATE SHOULD BE EXTENDED FOR FILING OF RETURN AS WELL AS AUDIT ON THE BELOW NOTED GROUNDS:- 1. THE GOVERNMENT OF INDIA HAS NOTIFIED THE FORMS VERY LATE. 2. GOVERNMENT WILL LOOSE NOTHING IN CASE DATE IS EXTENDED BECAUSE 90% PEOPLE HAVE FILED THEIR RETURNS OR SUBMITTED AUDIT RETURN. 3 WHEN THERE IS PROVISION IN THE SUBMISSION OF AUDIT REPORT ON LINE WILL SOLVE THE PROVISIONS OF ACT THEN IF DATE IS EXTENDED PEOPLE WILL GET A RELIEF ON THEIR MIND BECAUSE MAXIMUM ADVOCATE AND CHARTERED ACCOUNTANTS ARE UNDER PRESSURE. THE WORK OF THE GOVERNMENT IS TO GIVE RELIEF TO THE PEOPLE AND NOT TO GIVE TENSION AS A WHOLE. 4 ON LINE NET WORKING IS NOT SUPPORTING AS IT SHOULD BE -SATISH SRIVASTAVA, SENIOR ADVOCATE SULTANPUR
STILL CBDT SLEEPING
CBDT has done the impossible
High Courts are doing the incredible
HAD ICAI WHO IS GOVERNING BODY OF US HAD FILED WRIT IN DHC, THE DECISION COULD HAVE BEEN DIFFERENT AS OUR VIEW POINT COULD HAVE BEEN KEPT IN A BETTER WAY. MOREOVER ONE QUESTION WHY ICAI DONT FILE WRIT ON OUR BEHALF WHEN KARNATAKA CA SOCIETY CAN FILE IT.
STATUTORY WARNING ;
CA profession is injurious to health. It is more injurious than what was previously thought of
You have asked why date should be extended.
As per my views, when Government has all the machinery took so long time to lodge return form on net, then how the Government can think that private chartered accountants firm have limited resources as compare to Government file the return form in such shorter period of time.
The Act has given six month time to file tax audit return then how the CBDT curtail such time to just around 53 days including holidays.
It is the duty of the Government to make available return form on 01.04. of each year and any delay is such availability, the same period of delay should be extended for filing return.
The time frame to file the tax audit report is 30th September, the time period being unfavorable to the people of Goa & Maharashtra as they celebrate Ganesh Chaturti and EID during this month which is widely celebrated and is one of the biggest festival in the States. Taking that into consideration it was not favorable for the CA community to complete the required filing withing the given time span. Inspite of the time constraint the CA community in Goa & Maharashtra and their staff pulled in their efforts to complete as many filings as possible. However, if the extended time is granted then the pending work can be conducted with due diligence to everyone’s benefit. We are trying our level best to meet the required demand of time, nevertheless if an extension of 10 days is provided it would be beneficial.
It happens only in India. Refer my article on the following link
https://taxguru.in/corporate-law/india.html
CBDT is the sleeping partner of government.
So there is no point in expecting anything positive from CBDT.
Why is CBDT keeping everybody in the dark till the 11th hour. It is high time now that they declare EXTENSION or NO-EXTENSION. It seems that CBDT is busy in collecting maximum SAT ( self assessment tax ) before declaring extension date, which is sure
Act at right time
What is use of now extending due date when most of CA’s might have completed the job.
It’s like giving lollipop.
I am afraid, This may become an topic for the opposition !!!!!
As per Karnataka High Court verdict of issue notification by 4.30P.M. today.
if can we say Date has been extended?????????????????
What is the Govt waiting for….
Due to power and network problem, extension is compulsory upto 31.10.2015 and also IT returns should be filed in electronically.
It is simple. Extension will not affect income by way of tax to government. So what is issue. Department should understand this and declare extension at earliest.
justice delayed is justice denied. So dont beg before the Govt.
MANREGA BAND HO GAYA KYA JO (CA) KI PRACTICE KAR RAHE HO , JARA BIBI BACHO KO BHI SAKAL DIKHNI CHAHIYE
Hyderabad HC says it will do the impossible ;
It will revive a dead person
GOVT. expect from public that they should complete their work in time, but what the Govt. does. It is still ammending audit forms till 24.9.2015. First govt. itself should complete their job in time. Moreover High courts are taking such a time in this type of urgent matters. really judiciary system of India is too late……..
Why There should the time be extended by Government for filing tax audit and income tax returns .
1] The forms were delayed by the CBDT thus the first slot of individual returns got delayed .as a consequence there is impact on other filing . Really speaking the forms, if at all ,were to be changed, it should have been done before the accounting year starts i.e in the month of April.Or the people should have been allowed to file in old forms in transit period . why is it expected that only assesses shall follow time .and no one else .
2] During the festive season the due to traffic the road get blocked .it is difficult even to reach offices .how can one perform when so much dependency
3] The Internet connection is down many a times. The sit is down .At least it shall be ensured before any compulsion to ensure that the sites are properly functioning
4] There is an acute shortage of electricity .and for operating any hi tech equipment electricity and internet connection are basic that shall be properly functioning .In rural sector the power is off for more than eight hours to ten hours .hows it expected to work . The CBDT or any office in ministry shall be made to sit in such conditions and then decided .why every time people shall have to approach court. Unless court decides nothing moves .
The Karnataka HC should have added one line. If CBDT fail 4.30 deadline. The HC would itself pass appropiate releif by 6 pm
Following Reasons in my opinion can be incorporated
1) Festival seasons and more holidays with introduction of 2 nd / 4 th Saturday holiday introduced from 1/9/2015.
2) Many parts of India and even in our Navi Mumbai we have a problem of electricity going off.
3) Internet connections not working due to above and also many internet service provider are keeping shut down due to their repair and maintenance work like We have You telecom.
4) Always newly updated changed forms every year with specially in last date forms versions are also changed making it difficult and complex to keep time schedule.
5) When uniform accounting year were introduced at that time government has assured that sufficient time will be given for filing returns and audits but previously physical returns were given up to 31st December then every year time is reduced and finally at present 30 th September.
6) Due to e-filing return and tax audit the time has further reduced from physical return time and further introduction of e filing of tax audit and company audit that time has reduced year after year.
7) further getting signed by Digital signature of auditor and client in some cases takes time of 4 to 5 days while in Aadhar based system client or auditor has to be present there in busy schedule.
HYDERABAD HIGH COURT BALLE BALLE
After the direction of Karnataka High Court, the CBDT have no choice but to extend the due date. Gujarat High Court and Punjab High Court is expected to deliver a positive order.
The Urban practitioner have high quality of amenities and possesses lot more experience and also have experienced personel in their wallet than those practicing in sub-urban or remote areas.Any changes in Information tech. brought a lot of homework for them before actually using it.So there should have to be equal opportunities to every one to discharge their liabilities in correct way.It is right of every person to get maximum benefit out of any law or act. The extension should be given as the department has failed to provide such.